9911796707
TMI Blog2004 (8) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... inges and latches. (c) Polyurethane foam panels consists of 61% foam and 8.39% painted steel while doors have 59% foam and 41% painted steel. The panels form the wall section, door and roof and floor sections are also made in standard sizes to result in composite construction of polyurethane foam in place, between two metal sheets enclosing a space. They can be assembled to erect a pre-fabricated room, of different sizes as per requirement for cold or hot storage. (d) Architect certificates have been produced to claim the entities as use of the same in buildings distinct from Refrigerating equipment and they are not panels and doors sold as Cabinets for Refrigerating equipments. (e) (i) Trade Notice of Vadodara Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and import was made for use in freezers relying upon explanatory notes under 8418 holding that Cold room size being large or small would not disqualify them from being 'cabinets'. (h) That the panels, doors herein are parts of a large sized room where desired temperature and insulation from external temperature are to be maintained without doubt is the use and purpose. They are in full or parts of such a Huge Cold Storage Rooms. They are fabricated/erected at site and refrigeration units supplied, then they became walk in Cold Storages. They are evidently not 'Cabinets' as understood for equipments like a freezer, domestic or commercial or a Refrigerator. Classification of such Cold Storage Rooms, warehouse Plants at Site have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrived and thereafter under the Central Excise Tariff Act, 1985. That is not the requirement under Customs Tariff Act for classification. Therefore, we are not able to apply the decision in the appellants own case reported in 1999 (107) E.L.T. 769 where the classification arrived was under the Certain Tariff Act. Therefore, even if the entities herein are considered as parts of a Cabinet or an unassembled/CKD Cabinet, such Cabinets with the Refrigerating units received and installed not being excisable goods, the classification under 84.18 of the Central Excise Tariff Act, 1985 cannot be upheld, on the goods leaving the manufacturing process on the same Truck on different or same invoice. (j) Other grounds in the Revenue appeals d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
